Perfumes and toilet waters
3 declarable lines
Heading 3303 covers perfumes and toilet waters, meaning fragrance products applied to the body for scent. The heading splits first on alcohol content: products not containing alcohol fall under 3303.00.10.00 when they are floral or flower waters and under 3303.00.20.00 when they are other, while products containing alcohol go under 3303.00.30.00. All three lines carry a general (MFN) rate of Free.
Products in this heading
- Eau de parfum and eau de toilette sprays
- Perfume oil in small retail bottles
- After-bath fragrance splash
- Rose water sold as a body fragrance
- Orange blossom water used as toilet water
- Cologne in a spray bottle
- Sample vials of fragrance shipped with orders
How to choose the right subheading
- Whether the product contains alcohol: this is the first split in the heading.
- If no alcohol, whether it is a floral or flower water or another type of toilet water.
- Whether the product is a finished fragrance for body use rather than an industrial raw material.
- Whether it is put up for retail sale as perfume or toilet water rather than as a skin care or hair product.
Often confused with
- Heading 3304Moisturizing body lotion with a light scent
The product's main function is skin care, not scent.
- Heading 3305Hair perfume or scented hair mist
Preparations for use on the hair are classified in 3305.
- Heading 3307After-shave lotion
After-shave preparations are named in 3307 even when fragranced.
- Heading 3301Essential oil sold undiluted for aromatherapy
Essential oils themselves belong to 3301, not to a finished perfume.
- Heading 3307Scented room spray or plug-in deodorizer
Prepared room deodorizers are covered by 3307.
Frequently asked questions
What is the HTS code for perfume containing alcohol?
Perfumes and toilet waters containing alcohol are classified under 3303.00.30.00, with a general (MFN) rate of Free.
What is the duty on flower waters without alcohol?
Floral or flower waters not containing alcohol fall under 3303.00.10.00 and carry a general (MFN) rate of Free.
How do I classify a non-alcoholic toilet water that is not a flower water?
Use 3303.00.20.00 for toilet waters not containing alcohol that are not floral or flower waters; the general (MFN) rate is Free.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.